A federal jury in Omaha, Nebraska, found a Pelham, Georgia, man guilty late yesterday of seven counts of conspiracy to file and filing false liens against two U.S. District Court judges, the U.S. Attorney for the District of Nebraska, two Assistant U.S. Attorneys and an Internal Revenue Service (IRS) special agent, the Justice Department announced.

Randall David Due faces a statutory maximum sentence of 10 years in prison for each false lien conviction. Based on the evidence introduced at trial and court filings, Due and co-conspirator Donna Kozak, of Omaha, engaged in a conspiracy to retaliate against federal officials involved in the criminal investigation and prosecution of David and Bernita Kleensang, associates of Due and Kozak who were convicted of federal tax crimes in 2012. Kozak was tried separately and convicted on Aug. 1.

Due and Kozak initially retaliated against the federal judge who presided over the Kleensang trial by filing a false lien against her for $19 million with the Boyd County Clerk’s Office in Butte, Nebraska. After a federal grand jury indicted Kozak for filing the false lien and for committing federal tax crimes, Due and Kozak filed five $18 million false liens with the Washington County Register of Deeds Office in Blair, Nebraska, against the federal officials involved in the investigation and indictment of Kozak and additional federal officials involved in the Kleensang case.

This case was investigated by special agents of the FBI and the department’s Tax Division prosecuted the case.

Additional information about the Tax Division and its enforcement efforts may be found at the division website